中国农村在进行了“包产到户”改革的20年后,又走到了一个新的十字路口。中国农村迫切需要第二次改革。然而,这第二次改革的出路在哪里?突破口在哪里?一个名叫何开荫的人站出来了!他“位卑未敢忘忧国”,经过艰苦的调查研究,他勇敢地提出了农村税费改革的设想,从而被人们誉为“中国税费改革第一人”。 In the 20 years since the reform of “all-inclusive delivery of household products” has been carried out in rural China, a new crossroads have come to pass. Rural China urgently needs a second reform. However, where is the exit for this second reform? Where is the breakthrough? A man named He Kai-yin stood out! He “did not dare to forget his country,” and after arduous investigations and studies, he bravely proposed the rural tax Fee reform idea, which was hailed as “the first person in China tax reform.”